I have 2- sets of parallel conductors installed in 2 separate raceways that I am terminating into a gutter. I then will install each set of parallel conductors into a Polaris tap. I would like to know if it is permitted to then install all the parallel conductors through a 3 inch nipple and terminate into my panel. Is it permitted to install both sets of parallel conductors through a 3” nipple or does the code require me to use 2- separate nipples. I find no article that addresses this.